Економіка: облік та аудит
Organization of management accounting in the company
Educational and Research Institute of Economics and Management, NUFT
Nowadays management accounting is not only cost accounting enterprises, and above all, but also objects such as fixed assets, intangible assets, stocks, cash, funds in the calculations, capital commitments, liabilities and more. Buying new, more meaningful values in modern economic practice of management, management accounting is not just records, summarizes the controls facts of economic life, it provides information on various aspects of the companies that appear in the accounting and direct impact on the quality of management making the effectiveness of the control system. Such records management system designed to provide high-quality economic information.
Considering the role of management accounting it should be noted that historically it was often of secondary importance after the financial accounting. However, the expansion of enterprises, changes in technology, government regulation, as well as improving the educational level of managers in the last decade, accelerated the development of management accounting and led to wide recognition of it as a special area of research. That is why the implementation of management accounting in enterprises is a prerequisite for their successful work, creating optimal market infrastructure, enterprise survival in conditions of free competition and increase their economic potential.
Management accounting provides an opportunity to obtain information about the movement of fixed assets, inventory, receipt and expenditure of funds, the state of receivables and payables, costs and revenues from all activities, justify current and future management decisions made in the formation of industrial and commercial enterprise policy.
The basis for the proper management accounting is the organizational structure and production company. The organizational structure of the company is a division of the company into separate units and service that provide distribution between the functions of solving problems that arise during production activities, so as to ensure effective achievement of the goal set by the enterprise as a whole.
The effectiveness of an accountant, analyst and manager in the company significantly enhanced by means of information and workflow that let you quickly accumulate relevant databases on the effects of economic activities and use them to create edit and print output documents, quarterly, semi-annual and annual reports, and give information services relevant organizations, levels of government on efficiency, improve work efficiency auditors. Solving problems of accounting, tax accounting is no additional cost through the secondary processing of operational management.
Technology of automation of accounting processes similar to their usual "paper" records. Each component has a computerized accounting links with synthetic and analytical accounts, documents bases, registries other business transactions. The main requisites common computer accounting registers are: the date of the code, filled with deadlines, the amount of postings, the number of synthetic debit account, his analytical accounts, the number of synthetic account of the loan, its analytical accounts.
Comparing the forms of accounting, you can capture the phase of processing accounting information, collection and analysis of economic information, recording economic impact journals, data transfer to the general ledger of reporting. With automated form of accounting treatment phases are carried out automatically except input, unless the entry of information through an electronic network. For example, virtual network is now "e-commerce", which refers to a form of supply, exchange of products, in which the choice of ordering goods is carried out using electronic documents as means of payment. But given the lack of development of the structure and the economic situation at the domestic level, the widespread introduction of this system is not expected.
In addition to implementing a comprehensive internal automation necessary transition to development service resources, implementation of information exchange. Reporting data can be presented supervisory institutions, investors for the purpose of advertising. Also, information should be obtained now. This access to the legal framework for the characteristics of the market conditions, for reference. At resolved gradual transition to information system required a focused selection of software that should be based on a comprehensive assessment system. The problem is that the system must meet several requirements: be sufficiently functional, complete in terms of accounting, be universal, that take into account the specific characteristics of enterprises. It has to be thought out the problem intensifying integrated automation of management accounting financial and economic services. The formation of market relations in our country hence the need to improve the economic mechanism and particularly economic management in enterprises and associations irrespective of ownership. An important links in the management of the economy - and their units now covers accounting and business analysis.
So based on what the cost of raw materials for each change in the types of products in the manner set out above and data on yield can and should analyze the results of the production process, comparing actual data with the regulations, identify deviations and quickly determine the causes of deviations, giving timely opportunity to influence the course of a process in the right direction.
Список використаної літератури
1. Атамас П.Й Управлінський облік: Навчальний посібник. – Д. –К. :Центр навчальної літератури, 2006. – 440с.
2. Все про бухгалтерський облік: документи, матеріали, методики. – М.; Фенікс, 2001. – 329с.
3. Завгородній В.Т. Бухгалтерський облік, контроль та аудит в системі управління підприємства. – М.: Ваклер Ді – КСІ, 2002р.- 839 с
4. Лінник Є.С. Предмет, методи, функції та вплив на розвиток управлінського обліку в Україні // Збірник наукових праць ЧДТУ. – 2004. - випуск 8. с. 18 – 20.
Scientific supervisor: L. Vlasenko.